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2014 (2) TMI 406 - AT - Central ExciseClassification of the product ‘Bleach-9’ made by the appellant during the period 15.04.1999 to 23.08.1999 - Whether the same should be classified under CETH 38.02 as activated earth as claimed by Revenue or as a product of CETH 25.05 as claimed by the appellant - Held that:- It is clear from the earlier order dt. 12.07.2006 passed by the first appellate authority that it was directed that the lower authorities will send two conflicting test reports to Chief Chemist, Central Revenue Laboratory, New Delhi for his opinion alongwith the defence of the appellant and that any adverse report of the Chief Chemist received should also be made available to the appellant. This order dt. 12.07.2006 has not been appealed against by the Revenue and has become final. However lower authorities at this stage cannot say that opinion of Chief Chemist is not necessary or required when specific directions were given by the first appellate authority. The matter is, therefore, again remanded back to the adjudicating authority to strictly follow the directions given by the first appellate authority in para 8 of the OIA dt. 12.07.2006 and give proper opportunity of personal hearing to the appellant at the appropriate time after getting report from the Chief Chemist, New Delhi - Decided in favour of assessee.
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